Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Download or read book Proceedings of the 3rd International Conference on Digital Economy and Computer Application DECA 2023 written by Charles Chen and published by Springer Nature. This book was released on 2024-01-02 with total page 771 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book. The 3rd International Conference on Digital Economy and Computer Applications (DECA 2023) will be held on September 22–24, 2023 in Shanghai, China. Digital economy is the main economic form after agricultural economy and industrial economy. It takes data resources as the key element, modern information network as the main carrier, and the integration and application of information and communication technology and all-factor digital transformation as the important driving force to promote a new economic form that is more unified in fairness and efficiency. The essence of digital economy is informationization. Informatization is a social and economic process caused by the revolution of production tools, such as computer and Internet, from industrial economy to information economy. The theme of the conference mainly focuses on digital economy and computer applications and other related research fields, aiming to provide an international cooperation and exchange platform for experts and scholars in related research fields and enterprise development personnel to share research results, discuss existing problems and challenges, and explore cutting-edge technologies. We sincerely invite experts and scholars from universities and research institutions at home and abroad, entrepreneurs and other relevant personnel to contribute and participate in the conference. The DECA 2023 is accepting papers for proceeding publication. We accept contributions from those who care about exploring and enhancing the research and innovation in Digital Economy and Computer Applications in the world. The directions of the call for papers are as follows: Internet of Things (IoT), Blockchain Technology, Service-Oriented and Cloud, Industry Track, Deliver the Intelligent Enterprise, Mobile business and Autonomous Computing and other papers in line with the direction of digital economy and computer applications. We welcome submissions from scholars, students, and practitioners across many disciplines that contribute to the study and practice of Digital Economy and Computer Applications.

Download or read book Handbook on Ethics in Finance written by Leire San-Jose and published by . This book was released on 2019 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Audit Guide written by AICPA and published by John Wiley & Sons. This book was released on 2018-06-19 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Download or read book Summary of the Accounting Establishment written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management and published by . This book was released on 1976 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book At the Forefront Looking Ahead written by Amir Sasson and published by . This book was released on 2018 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditing Ecosystem and Strategic Accounting in the Digital Era written by Tamer Aksoy and published by Springer Nature. This book was released on 2021-06-14 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​

Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Download or read book Financial statement restatements trends market impacts regulatory responses and remaining challenges written by and published by DIANE Publishing. This book was released on with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book AICPA Professional Standards Accounting written by American Institute of Certified Public Accountants and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Evaluations written by and published by . This book was released on with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

Download or read book Federal Program Evaluations written by and published by . This book was released on 1984 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

Download or read book Financial Services Firms written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2011-06-09 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indispensable coverage of new federal regulatory reforms and federal financial issues An essential guide covering new federal regulatory reforms and federal financial issues Financial Institutions, Valuations, Mergers and Acquisitions, Third Edition presents a new regulatory framework for financial institutions in the post-bailout era. Provides valuable guidance to assess risks, measure performance and conduct valuations processes to create shareholder value Covers the protection of other stakeholders, including customers, regulators, government, and consumers Offers an up-to-date understanding of financial institutions, their challenges, and their opportunities in the post-Sarbanes-Oxley era Over the past decade, substantial changes have taken place in the structure and range of products and services provided by the financial services industry. Get current coverage of these changes that have transformed both traditional organizations such as banks, thrifts, and insurance companies, as well as securities providers, asset management companies and financial holding companies with the up-to-the-minute coverage found in Financial Institutions, Valuations, Mergers and Acquisitions, Third Edition.

Download or read book On Informal Institutions and Accounting Behavior written by Xingqiang Du and published by Springer Nature. This book was released on 2021-01-04 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.